CA Inter P2 · Chapter 12 · Question 5 of 12
Under section 26 of the General Clauses Act, 1897, where an act or omission is an offence under two or more enactments, the offender:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Is liable to be prosecuted and punished under either or any of them, but not punished twice for the same offence
Explanation
Section 26 provides that where an act or omission constitutes an offence under two or more enactments, the offender is liable to be prosecuted and punished under either or any of them. He shall not be liable to be punished twice for the same offence, reflecting the rule against double jeopardy.
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